1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土地增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)清(qing)算(suan)(suan)方(fang)式(shi)包括據(ju)實(shi)清(qing)算(suan)(suan)（查賬(zhang)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)）和核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)，核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)是據(ju)實(shi)清(qing)算(suan)(suan)方(fang)式(shi)的(de)(de)一種(zhong)(zhong)補(bu)充，主(zhu)管稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)基于主(zhu)觀(guan)和客(ke)觀(guan)的(de)(de)需要(yao)(yao)，可以對符合一定(ding)條件的(de)(de)項(xiang)目(mu)開(kai)展(zhan)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)，主(zhu)觀(guan)需要(yao)(yao)指的(de)(de)是納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)不(bu)配(pei)合、不(bu)提供資(zi)料(liao)、不(bu)按(an)照規定(ding)期限辦(ban)理清(qing)算(suan)(suan)手(shou)續，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)將核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)方(fang)式(shi)作(zuo)為一種(zhong)(zhong)制約(yue)(yue)手(shou)段(duan)；客(ke)觀(guan)需要(yao)(yao)指的(de)(de)是時間久遠導致(zhi)項(xiang)目(mu)清(qing)算(suan)(suan)資(zi)料(liao)殘缺(que)不(bu)全(quan)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)將核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)方(fang)式(shi)作(zuo)為清(qing)算(suan)(suan)的(de)(de)必要(yao)(yao)手(shou)段(duan)。因此，土地增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)是稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)的(de)(de)依職權事項(xiang)，但實(shi)際征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管中，由于房(fang)地產項(xiang)目(mu)開(kai)發(fa)周期長、人(ren)員變動(dong)大，清(qing)算(suan)(suan)資(zi)料(liao)歸(gui)集(ji)存在客(ke)觀(guan)難(nan)度，納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)也(ye)可以主(zhu)動(dong)向稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)申(shen)請土地增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)，筆者(zhe)認為，土地增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)更多的(de)(de)是作(zuo)為一種(zhong)(zhong)制約(yue)(yue)手(shou)段(duan)和補(bu)充方(fang)式(shi)，不(bu)宜被當做為一種(zhong)(zhong)可爭取(qu)的(de)(de)優惠(hui)手(shou)段(duan)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)關(guan)(guan)是否同意納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)核(he)定(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)的(de)(de)訴求，應(ying)從納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)客(ke)觀(guan)“不(bu)能”而非納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)主(zhu)觀(guan)“籌(chou)劃”的(de)(de)角度出(chu)發(fa)。

2.對納稅(shui)(shui)人未按照規(gui)定(ding)期限內辦(ban)理清算手續(xu)或報(bao)送納稅(shui)(shui)資料的，是否須稅(shui)(shui)務處罰后才(cai)可以開展土(tu)地增值稅(shui)(shui)核(he)定(ding)征收？

對(dui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人未(wei)(wei)按(an)照(zhao)規(gui)定(ding)(ding)期限辦理(li)(li)清算(suan)手(shou)(shou)續或報送納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)資料(liao)的，符合土地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)條(tiao)件。同時根據(ju)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)(guan)法第六十二(er)條(tiao)規(gui)定(ding)(ding)，對(dui)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人未(wei)(wei)按(an)照(zhao)規(gui)定(ding)(ding)期限辦理(li)(li)納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申報和報送納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)資料(liao)的，由(you)稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關責令限期改(gai)(gai)正，可以(yi)(yi)處(chu)二(er)千元(yuan)以(yi)(yi)下(xia)的罰(fa)款(kuan)(kuan)(kuan)；情節(jie)(jie)嚴(yan)重(zhong)的，可以(yi)(yi)處(chu)二(er)千元(yuan)以(yi)(yi)上一(yi)(yi)(yi)萬元(yuan)以(yi)(yi)下(xia)的罰(fa)款(kuan)(kuan)(kuan)。實際征(zheng)(zheng)(zheng)(zheng)管(guan)(guan)中(zhong)，納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人經稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關責令限期改(gai)(gai)正仍未(wei)(wei)改(gai)(gai)正的，稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關是(shi)(shi)(shi)否須對(dui)其(qi)予以(yi)(yi)罰(fa)款(kuan)(kuan)(kuan)后才可以(yi)(yi)開展土地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)？筆者認為，稅(shui)(shui)(shui)(shui)(shui)(shui)務罰(fa)款(kuan)(kuan)(kuan)并非核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)必要(yao)(yao)前置環節(jie)(jie)，稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關也可以(yi)(yi)直接(jie)(jie)開展土地(di)(di)增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)，理(li)(li)由(you)一(yi)(yi)(yi)是(shi)(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)征(zheng)(zheng)(zheng)(zheng)管(guan)(guan)法第六十二(er)條(tiao)對(dui)罰(fa)款(kuan)(kuan)(kuan)的定(ding)(ding)位是(shi)(shi)(shi)“可以(yi)(yi)”而(er)不是(shi)(shi)(shi)肯定(ding)(ding)的，二(er)是(shi)(shi)(shi)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)作為據(ju)實清算(suan)的補充方式，是(shi)(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)手(shou)(shou)段之一(yi)(yi)(yi)，在納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人不配合提供(gong)資料(liao)的時候可以(yi)(yi)直接(jie)(jie)采用，具體是(shi)(shi)(shi)否需要(yao)(yao)罰(fa)款(kuan)(kuan)(kuan)是(shi)(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)務機(ji)(ji)(ji)關裁量權，可以(yi)(yi)結合征(zheng)(zheng)(zheng)(zheng)管(guan)(guan)需要(yao)(yao)擇機(ji)(ji)(ji)使用。

3.除采用單一核定(ding)征收率外(wai)，土地增值稅核定(ding)征收方法(fa)有無(wu)更好選擇(ze)？

根據國稅(shui)(shui)(shui)發[2010]53號(hao)第四條規(gui)定(ding)(ding)(ding)(ding)(ding)，各(ge)省級稅(shui)(shui)(shui)務(wu)機關要結合本(ben)地(di)(di)(di)(di)實際(ji)，區(qu)(qu)分(fen)不同(tong)房(fang)(fang)地(di)(di)(di)(di)產類型制定(ding)(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)，核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)原(yuan)則(ze)上(shang)不得(de)低于(yu)百分(fen)之5。部分(fen)省市(shi)稅(shui)(shui)(shui)務(wu)部門(men)按照(zhao)這(zhe)一(yi)原(yuan)則(ze)，區(qu)(qu)分(fen)房(fang)(fang)地(di)(di)(di)(di)產類型公(gong)(gong)布了所轄區(qu)(qu)域(yu)內的(de)(de)土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)，公(gong)(gong)布單一(yi)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)的(de)(de)方(fang)(fang)式(shi)(shi)雖(sui)然簡單易操(cao)作，但(dan)由于(yu)不同(tong)房(fang)(fang)地(di)(di)(di)(di)產項(xiang)目(mu)由于(yu)土(tu)地(di)(di)(di)(di)來(lai)源方(fang)(fang)式(shi)(shi)、建(jian)筑安裝檔次等各(ge)方(fang)(fang)面原(yuan)因土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負存(cun)在(zai)較(jiao)大的(de)(de)差異，納(na)稅(shui)(shui)(shui)人會比對稅(shui)(shui)(shui)務(wu)機關公(gong)(gong)布的(de)(de)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)和項(xiang)目(mu)真實稅(shui)(shui)(shui)負率(lv)(lv)，來(lai)選擇是否提供清算資料來(lai)爭取核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)方(fang)(fang)式(shi)(shi)，使得(de)土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)變相(xiang)成為一(yi)種稅(shui)(shui)(shui)收(shou)優惠，同(tong)時(shi)單一(yi)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)未考率(lv)(lv)項(xiang)目(mu)特殊性，有(you)違(wei)公(gong)(gong)平(ping)原(yuan)則(ze)。因此(ci)，筆者建(jian)議土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)應(ying)遵從按照(zhao)項(xiang)目(mu)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)高低來(lai)確定(ding)(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)的(de)(de)原(yuan)則(ze)，可(ke)以(yi)參照(zhao)同(tong)類型項(xiang)目(mu)的(de)(de)稅(shui)(shui)(shui)負來(lai)確定(ding)(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)，或(huo)者參照(zhao)基準(zhun)地(di)(di)(di)(di)價、當地(di)(di)(di)(di)扣(kou)除項(xiang)目(mu)金額標(biao)準(zhun)來(lai)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)扣(kou)除項(xiang)目(mu)金額，測算土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)率(lv)(lv)，此(ci)種處理方(fang)(fang)式(shi)(shi)可(ke)以(yi)盡量還(huan)原(yuan)項(xiang)目(mu)的(de)(de)真實增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)情況，既符合土(tu)地(di)(di)(di)(di)增(zeng)(zeng)值(zhi)(zhi)(zhi)(zhi)稅(shui)(shui)(shui)征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)原(yuan)理，又能(neng)兼顧(gu)公(gong)(gong)平(ping)原(yuan)則(ze)，防止(zhi)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)方(fang)(fang)式(shi)(shi)濫(lan)用。

4.核定(ding)征收率是否一定(ding)不得低于百分(fen)之5？

稅(shui)(shui)(shui)(shui)務總(zong)局2010年發(fa)布的(de)(de)國稅(shui)(shui)(shui)(shui)發(fa)[2010]53號(hao)(hao)第(di)四(si)條要求(qiu)土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)原則上(shang)不得低(di)于(yu)(yu)百分(fen)之5，該規(gui)定(ding)(ding)與近幾年房地(di)(di)(di)(di)(di)(di)產(chan)市場發(fa)展的(de)(de)狀況(kuang)基本吻合(he)，但(dan)對(dui)(dui)于(yu)(yu)2010年前(qian)已建設銷(xiao)售(shou)的(de)(de)房地(di)(di)(di)(di)(di)(di)產(chan)項(xiang)(xiang)(xiang)目(mu)，受制于(yu)(yu)房價低(di)、項(xiang)(xiang)(xiang)目(mu)增(zeng)(zeng)(zeng)值低(di)的(de)(de)原因，土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)負率(lv)很難(nan)達(da)到(dao)百分(fen)之5，如強制按(an)照百分(fen)之5的(de)(de)低(di)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)限制，稅(shui)(shui)(shui)(shui)企產(chan)生(sheng)巨大爭議，使(shi)得歷史項(xiang)(xiang)(xiang)目(mu)拖而不清(qing)，也不符合(he)土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)對(dui)(dui)項(xiang)(xiang)(xiang)目(mu)真(zhen)實(shi)增(zeng)(zeng)(zeng)值征(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)的(de)(de)原理。筆者認為，由于(yu)(yu)土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)政(zheng)策的(de)(de)特殊性，土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)清(qing)算項(xiang)(xiang)(xiang)目(mu)往(wang)往(wang)需要往(wang)前(qian)追溯10年、20年，應從(cong)實(shi)體從(cong)舊、程序(xu)從(cong)新(xin)的(de)(de)原則，參考國稅(shui)(shui)(shui)(shui)發(fa)[2006]187號(hao)(hao)文(wen)(wen)第(di)七條關于(yu)(yu)“不低(di)于(yu)(yu)預征(zheng)(zheng)(zheng)(zheng)率(lv)的(de)(de)征(zheng)(zheng)(zheng)(zheng)收率(lv)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)”的(de)(de)規(gui)定(ding)(ding)，稅(shui)(shui)(shui)(shui)務機關在土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)低(di)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)的(de)(de)確定(ding)(ding)上(shang)應分(fen)段處理，對(dui)(dui)國稅(shui)(shui)(shui)(shui)函(han)[2010]53 號(hao)(hao)文(wen)(wen)發(fa)布后(hou)達(da)到(dao)清(qing)算條件的(de)(de)項(xiang)(xiang)(xiang)目(mu)，土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)不得低(di)于(yu)(yu)百分(fen)之5；對(dui)(dui)國稅(shui)(shui)(shui)(shui)發(fa)[2010]53號(hao)(hao)文(wen)(wen)發(fa)布前(qian)達(da)到(dao)清(qing)算條件的(de)(de)項(xiang)(xiang)(xiang)目(mu)，土地(di)(di)(di)(di)(di)(di)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)核定(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收率(lv)不低(di)于(yu)(yu)當年當地(di)(di)(di)(di)(di)(di)的(de)(de)預征(zheng)(zheng)(zheng)(zheng)率(lv)即(ji)可。

5.土地增值(zhi)稅核定(ding)征收流程、方式應注意(yi)哪些要點？

土(tu)地(di)(di)增值稅(shui)(shui)(shui)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)容易(yi)造成(cheng)較大的(de)稅(shui)(shui)(shui)企(qi)爭議(yi)，筆(bi)者(zhe)認(ren)為應(ying)關注幾(ji)個要(yao)點：一是(shi)嚴格遵從核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)流程，國稅(shui)(shui)(shui)發[2009]91號第(di)三十(shi)五條要(yao)求稅(shui)(shui)(shui)務(wu)機(ji)關須發出核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)事項通知書，開展核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)核(he)(he)(he)查、審核(he)(he)(he)合議(yi)。二是(shi)準確(que)把握很低核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)率的(de)限制，如(ru)稅(shui)(shui)(shui)務(wu)機(ji)關通過核(he)(he)(he)定(ding)(ding)扣除項目金(jin)額來測(ce)算土(tu)地(di)(di)增值稅(shui)(shui)(shui)稅(shui)(shui)(shui)負率的(de)，應(ying)與很低核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)率（百分之5或(huo)預征(zheng)率）比對，按(an)照孰高(gao)原則確(que)定(ding)(ding)的(de)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)率。三是(shi)合理界定(ding)(ding)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)的(de)功能定(ding)(ding)位，核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)沒(mei)有必要(yao)按(an)照據(ju)實清算對憑證、證據(ju)鏈的(de)嚴格審核(he)(he)(he)要(yao)求，稅(shui)(shui)(shui)務(wu)機(ji)關可(ke)以綜合參照基準地(di)(di)價(jia)、造價(jia)標(biao)準、評估報告、賬載金(jin)額、資金(jin)記錄等(deng)，來測(ce)算土(tu)地(di)(di)成(cheng)本(ben)、建安(an)成(cheng)本(ben)進(jin)而(er)確(que)定(ding)(ding)核(he)(he)(he)定(ding)(ding)征(zheng)收(shou)率。